There are a number of clauses in the Public Health Act 1875, which empower a local authority to borrow money on the credit of the rates for the purpose of “defraying any costs, charges and expenses incurred or to be incurred by them in the execution of the Sanitary Acts.” (Vide 38 & 39 Vic. c. 55, s. 233).

The exercise of these powers of borrowing are subject to the following regulations:

(1.) Money shall not be borrowed except for permanent works.[248]

(2.) The sum borrowed shall not exceed at any time, including all outstanding debts, the assessable value for two years of the district.

(3.) Where it exceeds the value of one year, the Local Government Board will not give their sanction until one of their inspectors has held a local enquiry.

(4.) The money cannot be borrowed for a longer time than 60 years, and it must be paid off within that time.

(5.) Certain regulations as to sinking funds, &c. (Vide 38 & 39 Vic. c. 55, s. 234 et seq.)

The power to borrow money thus granted to local authorities has undoubtedly given a considerable stimulus to the execution of important sanitary works which could not be carried out if they had to be paid for out of the current rates. It is also a fair and equitable arrangement that permanent works should be paid for by those that reap the benefit of them, and it is now so arranged that the money borrowed is repaid within a certain specified time by equal annual payments, in order that the ratepayer of the present shall not be unduly taxed for the benefit of posterity.

No regular or fixed times have been settled by the Local Government Board over which they will allow the repayment of loans to be spread, but it appears that the duration of the proposed works somewhat guides the length of time allowed, as will appear from the following list which I have prepared from the eighth Annual Report of the Local Government Board:

Description
of Work.
Number
of Years.
Purchase of land50to60
Sewage disposal3050
Sewerage works3050
Water supply2050
Fire brigade purposes30and60
Market Purposes3060
Plan of district2030
Lamps for public lighting1020
Artizans and Labourers’ Dwellings Act50
Erectionofhospital30
public baths30
slaughter-houses30
buildings at sewage farm30
A public park50
Cemeteries30
Gas supply30
Street improvements15to30
Paving[249] and channelling1520
Stables, urinals, enginehouse20
Construction of a new road20
Disinfecting apparatus20
Mortuary and weighing machine15
Steam road roller10